Published on 07 Feb 08
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

approaching the debt / equity borderline

obligations and the debt test

funding through connected entities

approach to related schemes.

Author profile

John
Smith

John is an Assistant Commissioner and holds the position of Senior Tax Counsel at the ATO. John has worked in the ATO for 37 years and has wide ranging experience in litigation and audit. John has recently been working on issues relating to the debt/equity rules. One of John's key roles is Chair of the Finance and Investment Subcommittee of the National Tax Liaison Group.
- Current at
18 December 2007

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